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Transformation of University Financial Governance Towards Financial Independence in the Digital Era: A Systematic Literature Review Samsul Hadi; Fitriyana Fitriyana; Evi Gusliana; Undang Rosyidin
Indonesian Journal of Education and Youth Development Vol. 2 No. 1 (2026): Indonesian Journal of Education and Youth Development (IJEYD)
Publisher : STIT Pringsewu

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Abstract

This study investigates the transformation of higher education financial governance as institutions transition toward financial independence in an increasingly digital and market-driven landscape. Utilizing a Systematic Literature Review (SLR) of scholarship from 2014 to 2024, the research synthesizes global and national perspectives, with a particular focus on the Indonesian context, to identify strategies for revenue diversification and the role of digital innovation. Findings indicate that the shift from bureaucratic-administrative to managerial-entrepreneurial models is essential for institutional resilience. Key strategies include the optimization of endowment funds, research commercialization, and Public-Private Partnerships (PPP). Furthermore, the integration of Enterprise Resource Planning (ERP) systems and Financial Technology (FinTech), such as blockchain for auditing, significantly enhances transparency and accountability. The study concludes that achieving financial autonomy requires a holistic alignment of robust governance frameworks, digital infrastructure, and public transparency to ensure long-term fiscal sustainability.
ANALYSIS OF THE INFLUENCE OF SMART LEARNING IMPLEMENTATION ON IMPROVING THE QUALITY OF EDUCATION WITH THE TECHNOLOGY ACCEPTANCE MODEL APPROACH ON THE SEVIMA PLATFORM AT STIT PRINGSEWU Evi Gusliana; Junaina Junaina
Jurnal TAM (Technology Acceptance Model) Vol 17, No 1 (2026): Jurnal TAM (Technology Acceptance Model)
Publisher : Institut Bakti Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56327/jurnaltam.v17i1.1885

Abstract

This study examines the effect of Smart Learning implementation on improving educational quality using the Technology Acceptance Model (TAM) approach on the SEVIMA platform at STIT Pringsewu. A quantitative method with a survey design was employed, involving 48 respondents consisting of 42 students and 6 lecturers. Data were analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS) to evaluate relationships between perceived ease of use, perceived usefulness, behavioral intention, actual system use, and educational quality. The results indicate that perceived ease of use significantly influences perceived usefulness and behavioral intention. Furthermore, perceived usefulness has a positive effect on behavioral intention, which strongly affects actual system use. Actual system use significantly contributes to the improvement of educational quality. The model demonstrates strong explanatory power with an R-square value of 0.75 for educational quality. These findings confirm that Smart Learning implementation through the SEVIMA platform enhances learning effectiveness, academic interaction, and access to educational resources. This study contributes to the development of TAM in Islamic higher education contexts and provides practical implications for digital learning transformation strategies.